AO's Disallowance of 80% Depreciation on Energy Meters Overturned Due to Non-Compliance with ITAT Directions.

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....Additional depreciation on energy meters @80% - in the first round of proceeding ITAT direct AO to allow depreciation @ 80% after verification - AO again disallow stating it as measuring instrument relying upon BIS report - non application of mind - AO failed to meet the directions of the tribunal - claim of the assessee allowed.....